UPSC Civil Services (Main) Examination 2026 — Commerce and Accountancy Optional Paper II: Question Paper

21 Sep UPSC Civil Services (Main) Examination 2026 — Commerce and Accountancy Optional Paper II: Question Paper | Plutus IAS

Posted at 21 Sep 2026 in UPSC by Tushar 0 Comments

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The questions below are from Commerce and Accountancy Optional Paper II of UPSC Civil Services (Main) Examination 2026 (held 2026-08-30) — the actual paper, which is public government content. This page carries the questions for reference and revision; model answers for this paper are not published here.

Official paper (PDF): upsc.gov.in.

Answer each of the following questions in about 150 words : 10×5=50 (a) “Technological environment is considered dynamic.” Comment. (b) Explain the concept of organisational goals. (c) Elucidate organisational structure with reference to work from home and flexitime. (d) Explain the concept of quality circles. (e) Describe customer expectations and organisational changes.
(a) Explain the various types of organisational culture. (b) Define organisational design. Explain in detail the salient features of organisational design that managers must consider. (c) Critically examine in detail the various types of organisational structure.
(a) What is formalisation? Discuss its role in achieving organisational efficiency and mention the potential challenges of high formalisation. (b) Differentiate between line and staff functions. Describe in detail the role of coordination and specialisation while designing functional organisational structure. (c) Discuss the methods of managing and changing organisational culture.
(a) “Transactional analysis provides a useful but limited framework for understanding organisational communication.” Comment. (b) Analyse the role of modern leadership theories in shaping quality of work life in contemporary organisations. (c) Evaluate critically the impact of Total Quality Management (TQM) on employees' behaviour and organisational effectiveness.
Write on the following in about 150 words each : 10×5=50 (a) Paradoxes in Human Resource Management (HRM) (b) Technological innovations and employees' retention (c) Role of the International Labour Organisation (ILO) in the dynamic world order (d) Positive impact of liberalisation on Trade Union Movement (TUM) (e) Impact of employees' welfare on their performance
(a) “Job rotation, job enlargement and job enrichment are merely attempts by managers to avoid individuals at work.” Comment. (b) Explain the sources of conflict at the following levels : – (i) Within individual – (ii) Interpersonal conflict – (iii) Structural conflict (c) “Geopolitical realignments, accelerating technological change and shifting organisational expectations are elucidating the challenges of human resource management and redefining the role of HR managers.” Comment.
(a) “Many of the industrial conflicts have their roots in communication gap between management and workers.” Discuss the statement and also give its solution. (b) How will you deal with the problems of transfers and promotion in your organisation? Explain. (c) Critically examine the existing machinery for prevention and settlement of industrial disputes in India.
(a) “Over the last few decades, the relationships between workers and management have considerably changed.” Comment. (b) “High labour turnover is a symptom of weaknesses within an organisation.” Discuss the statement. How can the management in collaboration with different stakeholders reduce the labour turnover? Comment. (c) What is the present status of workers' participation in management in Indian context? Explain its rationale and future prospects in the era of contemporary world. SB27—456

Questions reproduced from the official paper for study purposes; verify on the exam-conducting body’s official website.